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所在平台: Udemy |
课程主页: https://www.udemy.com/course/us-taxes-and-rental-real-estate-income/
课程评论：没有评论
课程名称：美国税收与租赁房地产收入 课程概述： 本课程旨在为个人房地产投资者提供遵守美国联邦税收规则的知识，以便他们能够合法处理房地产投资的税务问题。许多房地产投资者了解如何追踪收入和开支以进行会计处理，但对具体的联邦税收规则并不熟悉，包括需要报告的内容和哪些开支可以扣税。课程还将探讨国税局（IRS）关于房地产投资者何时可以在税表上扣除损失的具体规定。 课程内容包括： 1. 根据联邦税务规则，什么构成租赁房地产收入？现金、财产、加密货币等都包括在内吗？ 2. 租赁房地产的常见开支有哪些？哪些金额在联邦税务规则下可税前扣除？ 3. 业主如何计算物业的折旧费用？折旧从何时开始？哪些物业部分不能作为可折旧资产？ 4. 本指南包括一个运用联邦税务规则进行收入和开支会计的实例。 5. 投资者的被动活动损失（PAL）规则是什么？有哪些例外情况？ 6. 租赁企业的IRS 1099报告义务是什么？ 通过本课程，学员将能够全面理解和遵守美国房地产投资相关的税务规则，提升他们的财务管理能力。
This course is designed to give individual real estate investors the knowledge to comply with U.S. federal tax rules for their real property investments. Many real estate investors are familiar with how to track their income and expenses for accounting purposes, but they are not familiar with the particular federal tax rules on what needs to be reported and which expenses are eligible for a deduction. The IRS also has very specific rules surrounding when a real estate investor can deduct losses on their tax return, so we will cover those issues as well. The topics covered within the guide include the following:1. What constitutes rental real estate income under federal tax rules? Is it cash, property, crypto, etc?2. What are common expenses for a rental property. Which amounts are tax-deductible under federal tax rules?3. How does the owner calculate depreciation expense for the property. When does depreciation start, and which pieces of the property are not depreciable assets?4. The guide includes an example of accounting for income and expenses using federal tax rules.5. What are the passive activity loss (PAL) rules for investors and what are some exceptions?6. What are the IRS Form 1099 reporting obligations for rental businesses?
